财政部颁布的38项具体会计准则中,与投资相关的有3项:《企业会计准则第2号-长期股权投资》《企业会计准则第22号-金融工具的确认和计量》和《企业会计准则第37号-金融工具列报》。与原准则相比,新准则对投资问题的规范在许多地方有不小的变动,这种变化必将对企业产生一定的影响。本文拟对照新旧准则,阐述和分析新准则的重大变化及其对企业的影响。 Among the 38 specific accounting standards promulgated by the Ministry of Finance, there are 3 investment-related items: Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investments, Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments and Accounting Standards for Business Enterprises Guideline No. 37 - Presentation of financial instruments. Compared with the original guidelines, the new guidelines on investment issues in many areas there is no small change, this change will have some impact on the business. This article plans to compare the new and old standards, explain and analyze the major changes in the new guidelines and their impact on the enterprise.